Omniplex launches legal action over business rates revaluation process
Northern Ireland’s largest cinema operator has launched legal action over a business rates revaluation process being put on hold.
Omniplex is seeking to judicially review the decision taken by Finance Minister John O’Dowd amid claims it could now lose out on savings of almost half a million pounds.
Papers lodged at the High Court in Belfast contend that the u-turn unlawfully breached a legitimate expectation of the majority of non-domestic property owners across the region.
Business rates are calculated using a property's Net Annual Value (NAV) along with regional and district rates set by Stormont and local councils.
In January Mr O’Dowd announced a pause in the ReVal2026 process which would have led to a hike in the bills for many in the hospitality sector.
Amid concerns about the potential impact on pubs and hotels, the Minister said the move was about allowing local businesses to thrive.
However, rate bills were expected to fall at most of Omniplex’s 15 cinemas under the ReVal process.
Lawyers for the company have now commenced a legal bid to have the Minister’s decision quashed.
They contend it breached the Northern Ireland Act 1998, the Ministerial Code and an expectation that a new NAV valuation list would come into force at the start of April.
The challenge is expected to be listed for an urgent preliminary hearing later this month.
Solicitor Peter Bowles, who represents Omniplex Holdings, insisted Reval2026 was aimed at ensuring fairness across the rating system.
“Approximately two-thirds of the 75,000 non-domestic ratepayers stood to benefit from a reduction in their rates liabilities,” he said.
“That process was halted at the eleventh hour following lobbying by a sector representing less than 2% of ratepayers, without any consultation with or warning to the businesses who are now disadvantaged.”
According to Mr Bowles, the Minister allegedly failed to bring a significant and controversial cross-cutting decision before the Executive Committee as required under the 1998 Act and the Ministerial Code.
“Alternative measures, such as the transitional relief schemes being implemented in England, Scotland and Wales where 2026 revaluations are proceeding on April 1, 2026, were available but were not considered,” the solicitor added.
“ If the new valuation list does not come into force, it cannot take effect for at least a further year, causing ongoing unfairness to the majority of ratepayers across Northern Ireland."